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NY J89508




October 17, 2003

CLA-2-63:RR:NC:TA:349 J89508

CATEGORY: CLASSIFICATION

TARIFF NO.: 6302.31.5010

Ms. Carolyn B. Malina
Lands’ End, Inc.
5 Lands’ End Lane
Dodgeville, WI 53595

RE: The tariff classification of a pillowcase from Israel.

Dear Ms. Malina:

In your letter dated April 4, 2003 you requested a tariff classification ruling.

The instant sample, identified as style #58800, 58801 and 58802, is a pillowcase. The pillowcase is made from 100 percent cotton woven fabric. The dyed fabric is not napped. The pillowcase is folded and sewn along two sides. One end has a slit opening used to accommodate the insertion of a pillow. A strip of self-fabric piping has been inserted in the hem seam. The pillowcase will be available in standard, queen and king sizes. As requested the sample is being returned.

The applicable subheading for the pillowcase will be 6302.31.5010, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of cotton: containing any embroidery, lace, braid, edging, trimming, piping or applique work: not napped pillowcases, other than bolster cases. The duty rate will be 21.2 percent ad valorem.

Articles classifiable under subheading 6302.31.5010, HTS, which are products of Israel may be entitled to duty free treatment under the United States-Israel Free Trade Area Implementation Act upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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